Halim, Denny (2015) Pengaruh tindakan merger dan akuisisi terhadap brand value. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Pada tahun 1980an arus merger dan akuisisi memberikan ujian kepada
praktik akuntansi. Hasilnya tidak sedikit perusahaan yang pada saat melakukan
merger dan akuisisi mengalami penilaian aset yang tidak akurat. Melihat hal ini,
pada tahun 1999 United Kingdom Accounting Standard Board memperkenalkan
Financial Reporting Standard 10 dan 11 mengenai bagaimana memperlakukan
goodwill pada balance sheet, sampai pada tahun 2002 International Accounting
Standard Board juga telah meninggalkan pooling accounting method dimana
goodwill dinilai berdasarkan fair value. Pada perkembangan brand value, merger
dan akuisisi merupakan faktor yang tidak terlepaskan. Pada saat sebuah perusahaan
mencapai batasnya dalam berkembang, strategi merger dapat digunakan.
Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis
pengaruh marketing expense dan brand portfolio diversity perusahaan pengambil
alih terhadap brand value perusahaan pengambil alih. Kedua variabel tersebut
dipilih karena brand dari perusahaan merupakan suatu pembeda yang terlihat dari
sudut pandang masyarakat. Identitas brand yang dimiliki perusahaan sebagaimana
dimengerti oleh masyarakat tentunya dikomunikasikan oleh perusahaan dalam
bentuk marketing dan dari brand portfolio yang dimiliki perusahaan. Sampel yang
digunakan dalam penelitian ini adalah seluruh perusahaan yang melakukan merger
dan akuisisi dan terdaftar di Komisi Pengawas Persaingan Usaha dan Bursa Efek
Indonesia dari tahun 2011 sampai dengan 2013. Metode uji signifikansi statistik t
digunakan dalam menganalisis hipotesis terkait pengaruh tindakan merger dan
akuisisi terhadap brand value. Hasil penelitian ini menunjukkan bahwa perusahaan
pengambil alih dengan brand portfolio yang tinggi apabila melakukan merger dan
akuisisi akan memberikan pengaruh negatif terhadap brand value perusahaan
pengambil alih / In 1980’s the flow of merger and acquisition gave a test to accounting
practice. The result was a lot of company that merge had the valuation of their brand
not accurately. With this problem, in 1999 the United Kingdom Accounting
Standard Board introduce Financial Reporting Standard 10 and 11 about how to
treat goodwill on balance sheet, and in 2002 International Accounting Standard
Board had left the pooling accounting method in which goodwill will being valued
base on its fair value. With the growth of brand value, and merger and acquisition
are two factor that is inseparateable. When a company reach its peak to grow,
merger strategy can be used.
The purpose of this reseach is to know and to analyze the effect of acquirer
company’s marketing expense and brand portfolio diversity to acquirer company’s
brand value. Both of the variables were chosen because company’s brand is a
differentiator that is seen by the public eyes. Brand identity of company that the
public seen should be communicated in form of marketing and of course,
company’s brand portfolio. Sample of this research were all company that merged
and acquired in Komisi Pengawasan Persaingan Usaha and Bursa Efek Indonesia
between 2011 until 2013. Statisctic significance t was the method this research used
to analyze the effect of merger and acquisition to brand value. The result of this
research indicates that the more higher the acquirer company’s brand portfolio
when merge will has a negative effect to the acquirer company’s brand value
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Halim, Denny NIM01220110004 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Upa, Vierly Ananta UNSPECIFIED UNSPECIFIED Thesis advisor Patricia, Luky UNSPECIFIED UNSPECIFIED |
Uncontrolled Keywords: | pencatatan akuntansi; laporan keuangan; merger dan akuisisi; nilai merek; accounting records; financial statements; merger and acquisition; brand value |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
Depositing User: | Rafael Rudy |
Date Deposited: | 10 Jun 2022 04:43 |
Last Modified: | 10 Jun 2022 04:43 |
URI: | http://repository.uph.edu/id/eprint/47764 |